Billy Timmins (Wicklow, Fine Gael)
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Question 570: To ask the Minister for the Environment, Heritage and Local Government if local authorities are required to submit accounts to his Department; the financial status for each local authority as of 31 December 2005; and if he will make a statement on the matter. [18548/06]

Dick Roche (Wicklow, Fianna Fail)
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In accordance with the Accounting Code of Practice issued by my Department under section 107 of the Local Government Act 2001, the Annual Financial Statement (AFS) of a local authority for a given year is required to be prepared by 1 April and published by 1 July, both of the following year.

Section 108 of the Act requires that as soon as practicable following the preparation of the AFS, it must be sent to each local authority member and to my Department.

The financial status of each local authority as at 31 December 2005 will be available in due course in its published 2005 Annual Financial Statement.